On May 19, 2022, a draft exemption from personal income tax on income received from the sale of real estate inherited from close relatives, regardless of the tenure, was submitted to the State Duma. (sozd.duma.gov.ru/bill/126369-8#bh_note)
The benefit will apply to real estate, the cadastral value of which does not exceed 20 million rubles.
If this initiative becomes law, it will be the second case of exemption from personal income tax, regardless of the period of ownership of real estate.
From January 1, 2021, families with children who improve their living conditions were exempted from paying personal income tax.